State and Local General Sales Tax Deduction Worksheet—Line 5a

Instead of using this worksheet, you can find your deduction by using the Sales Tax Deduction Calculator at IRS.gov/SalesTax .

Tax Tables See the instructions for line 1 of the worksheet if you: Lived in more than one state during 2025, or Had any nontaxable income in 2025.

1. Enter your state general sales taxes from the 2025 Optional State Sales Tax Table 1. _____ Next. If, for all of 2025, you lived only in Connecticut, the District of Columbia, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Jersey, or Rhode Island, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Otherwise, go to line 2. 2. Did you live in Alabama, Alaska, Arizona, Arkansas, Colorado, Georgia, Illinois, Kansas, Louisiana, Mississippi, Missouri, New York, North Carolina, South Carolina, Tennessee, Utah, or Virginia in 2025? No. Enter -0-. 2. _____ Yes. Enter your base local general sales taxes from the 2025 Optional Local Sales Tax Tables. 3. Did your locality impose a local general sales tax in 2025? Residents of California and Nevada, see the instructions for line 3 of the worksheet. No. Skip lines 3 through 5, enter -0- on line 6, and go to line 7. Yes. Enter your local general sales tax rate but omit the percentage sign. For example, if your local general sales tax rate was 2.5%, enter 2.5. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2025, see the instructions for line 3 of the worksheet 3. . 4. Did you enter -0- on line 2? No. Skip lines 4 and 5 and go to line 6. Yes. Enter your state general sales tax rate (shown in the table heading for your state) but omit the percentage sign. For example, if your state general sales tax rate is 6%, enter 6.0 4. . 5. Divide line 3 by line 4. Enter the result as a decimal (rounded to at least three places) 5. . 6. Did you enter -0- on line 2? No. Multiply line 2 by line 3. 6. _____ Yes. Multiply line 1 by line 5. If you lived in more than one locality in the same state during 2025, see the instructions for line 6 of the worksheet. 7. Enter your state and local general sales taxes paid on specified items, if any. See the instructions for line 7 of the worksheet 7. _____ 8. Deduction for general sales taxes. Add lines 1, 6, and 7. Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5a. Be sure to check the box on that line 8. _____